Thèses sur le sujet « Investments – Law and legislation – Europe »
Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres
Consultez les 50 meilleures thèses pour votre recherche sur le sujet « Investments – Law and legislation – Europe ».
À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.
Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.
Parcourez les thèses sur diverses disciplines et organisez correctement votre bibliographie.
Strik, Philip Philip Frederik Jozef Simon. « Shaping the single European market in the field of foreign direct investment ». Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610031.
Texte intégralWang, Gang 1958 Sept 13. « Foreign direct investment laws of China and Canada ». Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33062.
Texte intégralChina and Canada are both important FDI absorbers, but their FDI laws display various characteristics due to their different economic bases, political structures and legal systems etc. In order to guide FDI practice in the two countries and to draw on Canada's experience for China's FDI law, this thesis mainly introduces the FDI policies of China and Canada, analyzes the FDI law systems of the two countries, and expounds their general regulations on FDI.
Belevici, Stanislav. « The legal framework for investment protection in [the] Russian federation / ». Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83946.
Texte intégralThe first aim of this thesis is to identify the major policy issues that inform the multilateral investment protection debate and to identify the motives that have influenced Russia not to participate. The second aim is to provide an analysis of the progress that the Russian Federation has made in reforming its internal legal framework to better accommodate and protect foreign investment and identify the deficiencies that still have to be addressed.
Vespro, Cristina. « Essays on understanding financial architecture ». Doctoral thesis, Universite Libre de Bruxelles, 2008. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210588.
Texte intégralThe first essay, analysed in the first chapter of the thesis, contributes to the literature on Efficient Market Hypothesis and in particular in understanding several issues associated with how prices are determined for individual stocks. The chapter, in particular, provides further evidence of price and volume effects associated with index compositional changes by analysing the inclusions (exclusions) from the French CAC40 and SBF120 indices, as well as the FTSE100. I find evidence supporting the price pressure hypothesis associated with index fund rebalancing, but weak or no evidence for the imperfect substitution, liquidity and information hypotheses. The results improve on recent evidence from the S&P500 index. The evidence for the FTSE100 additions shows, in particular, that markets learn about an imminent inclusion and incorporate this information into prices, even before the announcement date.
The other two essays of this thesis relate to Corporate Governance issues. Chapters 2 and 3, in particular, analyze some aspects of two corporate governance mechanisms: ownership concentration and managerial labour market.
Chapter 2 provides an overview of the evolution of control in listed Slovenian corporations and evaluates the impact of the current changes in ownership on firm performance. Ownership and control has been concentrating in most transition countries. This consolidation of control introduces changes in the power distribution within privatised firms and, most importantly, redirects the corporate governance problem to a conflict between large and small shareholders. The chapter evaluate the ownership changes in Slovenian privatised firms through an analysis of stock price reactions to the entrance of a new blockholder (the shared benefits of control) and through an estimation of the premiums paid for large blocks (the private benefits of control). It provides evidence and discuss the reasons for the failures of the privatization investment funds in implementing control over firm managers and in promoting the restructuring of firms in the first post-privatization years.
Chapter 3 concentrates on one specific aspect of the managerial labour market: monetary remuneration schemes. The purpose of this chapter is to examine the interconnection between pay and corporate governance approaches with respect to the different rules found across European legal systems. The research data on reported pay practices for 2001 among FTSE Eurotop300 companies reveal a reliance on performance-based pay generally and a somewhat variable adoption of share options programs and other equity-based incentive contracts, which generate difficulties in dispersed ownership systems. Furthermore, on the basis of the regulation on executive remuneration disclosure discussed in this chapter and on the basis of the disclosure practices resulting from the data collected for the FTSE Eurotop300 constituents, I construct some disclosure indicators and analyse empirically how country and firm characteristics affect remuneration disclosure.
Doctorat en sciences économiques, Orientation économie
info:eu-repo/semantics/nonPublished
Giard, Timothée M. « The control of state aid to airlines by the European Commission / ». Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78215.
Texte intégralMoessner, Philipp. « Slot allocation in the United States and Europe ». Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=99146.
Texte intégralPhilander, Graig Henry. « How can Africa attract foreign direct investment, with specific reference to an investment strategy within Africa ». Thesis, University of the Western Cape, 2004. http://etd.uwc.ac.za/index.php?module=etd&.
Texte intégralHenckels, Caroline Julia Sonja. « Balancing investment protection and regulatory autonomy : proportionality and standards of review in investor-state arbitration ». Thesis, University of Cambridge, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648402.
Texte intégralLiu, Jia. « A utilitarian assessment of bilateral inverstment treaties if People's Republic of China and their prospective development ». Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3952230.
Texte intégralEfunkoya, Adeola Adefunke. « Agricultural sector : the role of foreign direct investment (FDI) in the creation of an integrated agriculture sector in Nigeria ». Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7046_1256021947.
Texte intégralThis research recommended ways in which Nigeria could unlock constraints to commercialization and investment in the Nigerian agricultural sector for sustained economic growth, enhanced food security, increased competitiveness of products in the domestic, regional and international markets, sustainable environmental management and poverty alleviation.
Vega, Rengifo Beatriz de la. « Taxation on mining and hydrocarbon investments ». Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116765.
Texte intégralEste artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).
Al, Saedan Ahmad A. K. « The law governing oil concession agreements and the permanent sovereignty of states over their natural resources : with special reference to Islamic Shari'ah law ». Phd thesis, Faculty of Law, 1992. http://hdl.handle.net/2123/8638.
Texte intégral湯任彌 et Yum-li Benjamin Tong. « Financing schemes for investment in China : identifying the optimal capital structure ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31264499.
Texte intégralShadley, Anna Bardes. « The Third Gate : Naturalization Legislation in Central and Eastern Europe ». Columbus, Ohio : Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1206123091.
Texte intégralOkhomina, Grace Esohe. « The quest for a multilateral agreement on investment (MAI) ». Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
Texte intégralBengtson, Christina. « National parliaments and European legislation : how scrutiny procedures have adapted and why ». Thesis, University of Glasgow, 2006. http://theses.gla.ac.uk/1041/.
Texte intégralLin, Ling, et 林灵. « The effectiveness and legitimacy of investment incentive regime in China : dilemmas of state intervention ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B50533757.
Texte intégralpublished_or_final_version
Law
Doctoral
Doctor of Philosophy
Deng, Lin, et 鄧琳. « Critical assessment of the reform in respect of the statutory minimum registered capital system of the company law of China (2005) indealing with undercapitalization with reference to Hong Kong'sexperience ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B42664226.
Texte intégralLuna, Bernardo D. « Investment opportunities in the Mexican financial markets ». Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ64291.pdf.
Texte intégralFoerderer, Jens Peter. « An unclean deal : why the European Commission was right to block GE-Honeywell ». Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78213.
Texte intégralIn spite of constant cooperative efforts during the investigation, the two antitrust agencies could not reach a common position. When scholars and officials tried to find reasons for the divergence between the American and European decisions, they often criticized the Commission's general approach of focusing on competitors rather than on consumers. They further claimed that the Commission had used dubious economic models to block the merger.
This thesis tries to reinstate the reputation of the European Commission as a professional antitrust institution. The criticisms often left the impression that the Task Force of the Directorate-General for Competition of the European Commission constituted a politically-orientated, rather than economic and legally-orientated, organ. It will be shown that this is actually not the case.
After having analyzed the Commission's decision in detail, and revealing both the strengths and weaknesses of its findings, the thesis will demonstrate that most of the criticisms have to be rejected, and that the Commission had a legal and economic basis in blocking the GE-Honeywell merger.
Fouret, Julien. « The notion of fair and equitable treatment of foreign direct investment / ». Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80921.
Texte intégralThe main goal of this thesis is to explore and understand the standard of fair and equitable treatment. To understand its definition, it is first necessary to undertake a theoretical analysis of the notion. Secondly, having assessed the general meaning to fair and equitable treatment, an attempt is made to assess the difficulties which have arisen from its incorporation in Chapter 11 of the North American Free Trade Agreement (NAFTA). Finally, the thesis tries to assess where the concept stands in international law and whether or not it has passed into the corpus of customary international law.
Wunderlin, Beverly J. « The Regulation of Medically Assisted Procreation in Europe and Related Nations and the Influence of National Identity, Social Cultural, and Demographic Differences ». Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3192/.
Texte intégralLiu, Wai-leung, et 廖為良. « Legislative support for waste reduction initiatives ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31253805.
Texte intégralRumble, Tony Law Faculty of Law UNSW. « Synthetic equity and franked debt : capital markets savings cures ». Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.
Texte intégralGeoffroy, Marion. « La securite du transport aerien europeen : aspects institutionnels et juridiques ». Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33064.
Texte intégralIn the course of this thesis, the above-mentioned topics will be studied, whereby a preliminary chapter will focus on the origin of the unification of European air transport and the liberalization aspects, and the three following chapters will review the institutional and legal aspects of the safety of European air transport.
FARKAS, Lilla. « Mobilising for racial equality in Europe : Roma rights and transnational justice ». Doctoral thesis, European University Institute, 2020. http://hdl.handle.net/1814/66916.
Texte intégralExamining Board: Professor Claire Kilpatrick (EUI), Professor Bruno de Witte (EUI), Professor Colm O'Cinnedie (University College London), Professor Scott L. Cummings (University of California Los Angeles)
The thesis provides a transnational account of Roma rights activism over the last thirty years with a focus on five Central and Eastern European countries, where the majority of the European Union’s Roma live. It contributes to scholarly debate by (i) mapping ethnic/racial justice related legal opportunities; (ii) taking stock of legally focused non-governmental organisations; (iii) charting legal mobilisation in courts and enforcement agencies; (iv) presenting an alternative account of the transplantation of public interest litigation, and (v) ‘mapping the middle’ between dominant and critical narratives about the Open Society Foundations and white Europeans in the Roma rights field. Finding that international advocacy and litigation alone have been insufficient to generate social change, the thesis highlights the salience of indigenous practices. It points to the shortcomings of the elitist conception of legal mobilisation characterised by top-down, planned legal action and a focus of international NGOs. The thesis proposes to shift the limelight to the financial resources of strategic litigation, to a broad conception of collective legal action, and the necessity of investigating the role private individuals, NGOs, as well as public agencies play in promoting racial equality in general and Roma rights in particular in a transnational field. By scrutinising the ethno-political critique of Roma rights activism and pointing to its conflation with the critique of litigation - that resonates on both sides of the Atlantic - the thesis navigates between liberal internationalism and ethno-nationalism by acknowledging and celebrating organic cross-border cooperation, in other words “good transnationalism.”
Cortés, Martha. « Analysis of the pursuit of Mexico's foreign direct investment objectives, through the signature of bilateral and multilater agreements ». Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31154.
Texte intégralMarquet, Jeannine M. « Les céréaliers français et l'Europe ». Doctoral thesis, Universite Libre de Bruxelles, 1988. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213307.
Texte intégralJin, Zhe. « The legal environment of corporate income taxation for FDI in China : policy, changes, risks ». Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.
Texte intégralLaw, Peter A. Allard School of
Graduate
Da, Gama Anabela Nhandamo Pereira. « FDI in Angola constraints encountered by investors in the Angolan territory ». Thesis, University of the Western Cape, 2007. http://hdl.handle.net/11394/1367.
Texte intégralThis thesis focuses on Foreign Direct Investment (FDI) in Angola and on constraints encountered by investors. It discusses the new Investment Law, resulting from a comprehensive law reform in 2003, as well as investment incentives destined to attract FDI into the territory, furthermore: the legal definitions of FDI and of “Investor”; the Angolan private international law; the main constraints (investment barriers) encountered by investors, after and before entering the Angolan territory; the legal protection afforded to investors, and some examples of FDI and their implications in Angola. The author also analyses investment and intra-trade within the Sub-Saharan region, Angola under modes 3 and 4 of GATS, and other aspects of foreign (as well as private) investment, including on what has been done and what should still be achieved under the SADC Trade, Finance and Investment Protocol from 2005 onwards. This analysis, it is hoped, will contribute to the better understanding of the implications and benefits of FDI in Angola, considering the recent increase of inflows of FDI, as well, as to what extent and how the Government should continue to control and direct, as well as encourage FDI. To conclude, the impact (positive -negative) of FDI in the Angolan society, economy and for the environment will be discussed. Together with the chapters describing the legal framework for FDI, these parts are intended to provide a better insight into the legal, economic and social background for investing and for doing business in Angola, and what type of protection investors can expect from the country, whilst information and academic materials on this subject matter continue to be scarce and difficult to access.
South Africa
Ong'wamuhana, Kibuta. « The taxation of income from foreign investments : a case study of some developing countries ». Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.
Texte intégral夏璐. « 論澳門外來直接投資法律制度的完善 : 以新加坡外資法為借鑒 ». Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2537413.
Texte intégral李翰玲 et Hon-ling Regina Li. « China's new company law : a study of its impact on foreign investment ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267506.
Texte intégralBreindl, Yana. « Hacking the law : an analysis of internet-based campaigning on digital rights in the European Union ». Doctoral thesis, Universite Libre de Bruxelles, 2011. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209836.
Texte intégralThe belief in values of freedom, decentralisation, openness, creativity and progress inspires a particular type of activism, which promotes autonomy, participation and efficiency. The empirical evidence suggests that this set of principles can, at times, conflict with practices observed in the field. This has to do with the particular opportunity structure of the European Union and the characteristics of the movement. The EU favours functional integration of civil society actors who are expected to contribute technical and/or legal expertise. This configuration challenges internet-based protest networks that rely on highly independent and fluctuating engagement, and suffer from a lack of diversity and cohesion. The internet does not solve all obstacles to collective action. It provides, however, a networked infrastructure and tools for organising, coordinating and campaigning. Online and offline actions are not only supportive of each other. Internet-based campaigning can be successful once it reaches out beyond the internet, and penetrates the corridors of political institutions.
Doctorat en Information et communication
info:eu-repo/semantics/nonPublished
Wiese, Adelle. « Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste ». Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/50898.
Texte intégralENGLISH ABSTRACT: In the Fifth Interim Report of the Katz Commission recommendations were made on a number of fundamental tax issues, including the distinction between the source and residence principle. The Commission decided that the source principle should remain but that a distinction between "active" and "passive" income should be made. "Active" income should then be taxed on the source principle and "passive" income on the residence principle. With effect from 1 July 1997 exchange controls for South African residents were softened, which meant that South Africans could thereafter invest in foreign countries to a limited extent. To protect the South African tax base, sections 9C and 90 were incorporated in the Income Tax Act with effect from 1 July 1997. Section 9C regulates the taxation of investment income earned in foreign countries. The main purpose of this study was to investigate the taxation of foreign investment income in South Africa. For this purpose a critical analysis of section 9C was done within the context of the recommendations made by the Katz Commission in their Fifth Report. The focus of the study was aimed at the requirements for the exclusion of so-called active investment income according to section 9C(3)(a). In the analysis of section 9C it was necessary to determine where the terms used in the section were derived from. The terms which are not new in the South African tax context were analysed based on the opinions of tax specialists and national case law. The terms which are new in the South African tax context were mostly derived from international models of tax conventions and foreign tax codes. These were analysed according to the use thereof mainly in the Model Tax Convention on Income and on capital of the Organisation for Economic Co-operation and Development and the Commentaries thereon. The critical analysis of section 9C also included the applicability of the section on other sections in the Income Tax Act, a brief commentary on section 90 and the relief provided to taxpayers where the section leads to double taxation. The ability of the South African Revenue Service to collect the tax, the effect of the tax on immigrants and the effect of the electronic future on the tax were also investigated. The conclusion arrived at in this study is that most of the terms in section 9C are based on internationally used terms and could be analysed according to international tax conventions and case law. The South African Revenue Service will have to provide guidelines for the uncertainties and provide measures to rectify the irregularities and inconsistencies found in the section. In the light of further examinations to be done by the South African Revenue Service, based on the recommendations of the Katz Commission in their Fifth Report, section 9C provides a set of internationally accepted principles as a solid base for future regulation.
AFRIKAANSE OPSOMMING: Die Katz-kommissie het in die Vyfde Interim Verslag aanbevelings aangaande 'n aantal fundamentele belastingkwessies, insluitend die onderskeid tussen die bron- en verblyf-grondslag, gemaak. Die Kommissie het tot die gevolgtrekking gekom dat die bron-grondslag behou moet word, maar dat daar 'n onderskeid tussen "aktiewe" en "passiewe" inkomste gemaak moet word. "Aktiewe" inkomste moet dan op die bron-grondslag belas word en "passiewe" inkomste op die verblyf-grondslag. Met ingang 1 Julie 1997 is die valutabeheermaatreels vir Suid-Afrikaanse inwoners verslap wat beteken het dat Suid-Afrikaners voortaan tot 'n beperkte mate in die buiteland beleggings kan maak. Om die Suid-Afrikaanse belastingbasis in die tussentyd te beskerm is artikels 9C en 9D met ingang 1 Julie 1997 tot die Wet gevoeg. Artikel 9C reguleer die belasting van beleggingsinkomste uit buitelandse bronne. Die hoofdoel van hierdie studie was om die belasting van beleggingsinkomste uit buitelandse bronne in Suid-Afrika te ondersoek. 'n Kritiese analise van artikel 9C is gedoen binne die konteks van die voorstelle gemaak deur die Katz-kommissie in die Vyfde Verslag. Die klem van die studie het op die vereistes vir die uitsluiting van sogenaamde aktiewe beleggingsinkomste in artikel 9C(3)(a) geval. Tydens die ontleding van artikel 9C was dit noodsaaklik om vas te stel waar die terme wat in die artikel gebruik is, ontstaan het. Die terme wat nie vir die eerste maal in die Suid-Afrikaanse belastingkonteks gebruik is nie, is ontleed na aanleiding van die menings van Suid-Afrikaanse belastingspesialiste en nasionale regspraak. Die nuwe terme kom meesal in internasionale modelle van belastingkonvensies en buitelandse belastingkodes voor. Die terme is hoofsaaklik ontleed na aanleiding van die gebruik daarvan in die Model Tax Convention on Income and on capital of the Organisation for Economic Cooperation and Development. Die kritiese ontleding van artikel 9C het die toepaslikheid van die artikel op ander afdelings in die lnkomstebelstingwet, 'n kortlikse verwysing na artikel 9D en die verligting beskikbaar aan belastingpligtiges ten opsigte van dubbele belasting, ingesluit. Die invorderbaarheid van die belasting, die effek van die belasting op immigrante en die effek van die elektroniese toekoms op die belasting is ook ondersoek. Die slotsom waartoe die skrywer in hierdie studie gekom het, is dat meeste van die begrippe in artikel 9C internasionaal verstaanbaar is en ontleed kon word, wat die Wet wereldwyd meer aanvaarbaar en verstaanbaar behoort te maak. Die Suid-Afrikaanse lnkomstediens sal egter riglyne ten opsigte van die onduidelike begrippe moet verskaf en die nodige ongelykhede en inkonsekwenthede in die Wet moet regstel. In die lig van verdere ondersoeke deur die Suid-Afrikaanse lnkomstediens, na aanleiding van die voorstelle deur die Katz-kommissie in die Vyfde Verslag, verskaf artikel 9C 'n stel internasionaal aanvaarde beginsels waarop toekomstige regulasies gebaseer sal kan word.
Van, Wyk Ellane. « Belasting op buitelandse dividende in die Republiek van Suid-Afrika ». Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19901.
Texte intégralENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in the Republic of South Africa. The introduction of section 9E saw new terminology introduced, which need analysis. This analysis is made possible by supplying the definitions from the Act, as well as making use of national and international case law. Further investigation is also done as to the relevance of section 9E to other sections in the Act, relevant anti-avoidance rules regarding foreign dividends, the effect of section 9E on investment income from tax havens, with specific reference to natural persons, the effect of taxation of foreign dividends on the migration- and investment decisions of non-residents, relief provided regarding double taxation and section 9E's effect on secondary taxation on companies. Lastly, the collection of taxation on foreign dividends is investigated.
AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962 (hierna "die Wet") het van krag geword op 23 Februarie 2000. Die hoofredes vir die invoeging van die artikel in die Wet was onder andere om die belastingbasis te verbreed en om die verblyfbasis van belasting in te faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van artikel9D. Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in die Republiek van Suid Afrika te ondersoek. Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik van nasionale en internasionale regspraak . Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit belastinghawens, met spesifieke verwysing na belegging deur natuurlike persone, die invloed van belasting op buitelandse dividende op die migrasieen beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere belasting op maatskappye. Laastens word die invordering van belasting op buitelandse dividende ondersoek.
Zhang, Lusong, et 張露松. « Regulation of foreign mergers and acquisitions involving listed companies in the People's Republic of China ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B37190507.
Texte intégralBarnes, Andrew. « A financial planning model for retirement, taking into account the impact of pre-retirement funding income, age and taxation ». Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004532.
Texte intégralVan, Raepenbusch Sean. « La sécurité sociale des travailleurs migrants en droit européen ». Doctoral thesis, Universite Libre de Bruxelles, 1990. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213117.
Texte intégralGe, Jun Wei. « Implication of Merger and Acquisitions by foreign investors in national security in China ». Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b1944049.
Texte intégralChen, Heng. « An investigation of the main factors that have an impact on the decision of a foreign business to enter South Africa ». Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1222.
Texte intégralDocquir, Pierre-François. « La liberté d'expression dans le réseau mondial de communication : propositions pour une théorie générale du droit d'accès à l'espace public privatisé ». Doctoral thesis, Universite Libre de Bruxelles, 2009. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210368.
Texte intégralFischer, Felix Friedrich. « The regulation of Section 17 (2a) of the German Energy Economy Act against the background of current developments of the German and European offshore wind industry ». Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/5750.
Texte intégralENGLISH ABSTRACT: With the introduction of Section 17 of the EnWG (German Energy Economy Act), the legislator created a new situation for the complex relationships in the German offshore wind industry. The transmission system operators are now obliged not only to provide the connection for offshore wind farms, but also to reimburse the developers of such plants for the costs they incurred in the course of planning the cable connection between the wind farm and the onshore grid. Forecasts had predicted that by 2007 numerous offshore wind farms would be operational. But no development company in the entire sector had moved beyond the planning phase. However, the rapid development of the offshore wind industry is important in order to achieve the German goal to generate 20% of all energy from renewable energy sources by 2020 and thus contribute to the prevention of grave climate changes. It is also important for the domestic labour market and the initiation of further exports of energy technologies. Early domestic growth will eventually payoff as offshore wind energy is implemented by more countries, which will then rely on the experience of German companies. Under these circumstances, Section 17 (2a) S.3 of the EnWG induces a positive impulse for offshore development. Under the financial constraints that dampened the expectations of developers of offshore wind farms, the suggested reimbursement will offer welcome relief. However a broad interpretation of Section 17 (2a) S.3 of the EnWG must be applied in order to reach the goal of actually enhancing offshore development, as is the legislator's intent. Such a broad interpretation of the reimbursement claim will lead to rapid implementation of the new law, as this will be in the interest of the developers and transmission system operators. The developers will have a large interest in beginning with the actual construction of the wind farm, and the transmission system operators will need to proceed with the planning of the cable connection. Even though improvements remain necessary the introduction of Section 17 (2a) S.3 EnWG can be considered a success.
AFRIKAANSE OPSOMMING: Met die inwerkingstelling van afdeling 17 van die EnGW (Duitse Energie Ekonomie Wet), het die regering 'n nuwe situasie geskep vir die komplekse verhouding in die Duitse see-gebonde wind-energie industrie. Die transmissie stelsel operateurs word nou verplig om nie net die verbinding met die wind-plaas te verskaf nie, maar moet ook die ontwikkelaar van die aanleg vergoed vir enige kostes wat hulle aangegaan het met die beplanning van die verbinding tussen die windplaas en die elektrisiteits-netwerk. Vooruitskattings het voorspel dat verskeie see-gebonde windplase operasioneel sou wees teen 2007. Geen ontwikkelingsmaatskappy het egter al tot dusver verder as die beplanningstadium gevorder nie. Desnieteenstaande, die spoedige ontwikkeling van die see-gebonde wind industrie is onontbeerlik in die Duitse mikpunt om 20% van energiebehoeftes op te wek vanuit hernubare bronne teen 2020 en om dus klimaatsverandering teen te werk. Dit is ook belangrik vir werkskepping in Duitsland en vir die uitvoer van energie tegnologie. Spoedige groei in die industrie sal uiteindelik dividende lewer soos seegebonde wind-energie deur ander lande ontwikkel word en gevolglik op Duitse ervaring moet staatmaak. Onder hierdie omstandighede het afdeling 17 (2a) 5.3 van die EnGW 'n positiewe effek op seegebonde ontwikkeling. As gevolg van die dempende effek wat finansiele beperkinge het op die verwagtinge van ontwikkelaars sal die terugbetalings welkome verligting bied. Dit is egter nodig om 'n bree interpretasie van afdeling 17 (2a) 5.3 van die EnGW te gebruik om die mikpunt van werklike bevordering van seegebonde ontwikkeling te bewerkstellig soos die wetgewer beoog. So 'n bree interpretasie sal lei tot spoedige implimentasie van die nuwe wet omdat dit in die belang van ontwikkelaars en transmissie-netwerk eienaars sal wees. Die ontwikkelaars sal baat daarby om spoedig met ontwikkeling te begin, terwyl die netwerk operateurs vordering sal moet maak met die beplanning van die kabel-verbinding. Ten spyte daarvan dat verdere verbeteringe nodig is kan die inwerkingstelling van afdeling 17 (2a) 5.3 van die EnGW as 'n sukses gereken word.
Lehmann, Hélène. « Le médicament à base de plantes en Europe : statut, enregistrement, contrôles ». Phd thesis, Université de Strasbourg, 2013. http://tel.archives-ouvertes.fr/tel-00936734.
Texte intégralSimen, Martial. « Le patriotisme économique à l'épreuve du droit de l'Union européenne ». Thesis, La Rochelle, 2014. http://www.theses.fr/2014LAROD006/document.
Texte intégralEconomic patriotism is more a political speech than a legal concept. It refers to behaviors of citizens, companies and governments. Concerning States, this concept can essentially be defined as defense of strategic companies. In practice, this notion is reflected by the institution of national systems of foreign investments control, by stabilizing the shareholding of companies through strategic investment funds, or by granting exclusive or special rights. These behaviors can antagonize the European Union law. However, this law allows exceptions that offer opportunities to States. But the flexibility of States is close. This narrowness leds them to be constantly inventive to defend their strategic companies. Business law allows such an approach. But the protection of strategic companies without the exceptions or derogations permitted by the treaty, which reflects the persistence of domestic markets partitioning, is not without showing the limits of systematic opposition to national economic patriotisms. In addition, such a power may weaken the completion of the internal market. For these reasons, it is important for the authorities of the European Union, to initiate a dynamic that can permit to take better account of the States patriotic concerns. Aggregate to a coherent concept, namely the european economic patriotism, such an approach will permit to establish a common investment policy that can combine openness to foreign investments and preservation of strategic sectors. But, the effectiveness of such a policy is relative. That’s why, it’s crucial to add to it an autonomous control framework for investments coming from non-member countries
Bortoluzzi, Chiara. « La sécurité des médicaments. Législation pharmaceutique européenne et indemnisation des risques médicamenteux ». Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020025.
Texte intégralThe definition and implementation of the European Union’s policies and activities guarantee a very high level of human health protection. One of its most important policies, in accordance with the relative health and economic development issues, is that on medicinal products. Drug safety is guaranteed by a legal framework, constructed on the pharmaceutical legislation laying down rules and procedures for obtaining marketing authorisation and for post authorisation monitoring. This legal framework is supported by a special institutional system,which in particular ensures close interaction between the European Medicines Agency, the European Commission and the national competent authorities. This legal framework has recently been revised as a result of the new pharmacovigilance legislation. As such, health safety has become a key directive in managing pharmaceutical risk. Yet, whenever a risk relating directly to a particular pharmaceutical product becomes apparent, medical damages and compensation claims arise. The response of the national French and Italian legal systems to the application for compensation of the victims of such accidents, by way of the ordinary rules of civil liability and the liability for defective products as defined in Council Directive85/374/EEC, has proven ineffective: they fail to take into account the specific nature ofpharmaceutical products. Based on this observation, there is a sound case for separating liability from compensation: the latter can be guaranteed by setting up a general compensationfund for medical damages, with both public and private sector participation. This solutionwould guarantee a socialisation of risks that is justified by the social nature of therapeutic risk. It would provide a counterbalance to the dangers inherent in scientific innovation, whilst simultaneously allowing patients to benefit from future therapeutic developments. By advocating a holistic approach to drug policy, this proposed compensation fund would act as apublic health policy instrument, in the context of which compensation for medical risks would only be considered an addition to, and extension of, the security guarantee that constitutes the cornerstone of the European pharmaceutical legislation
CLARKE, Tasneem. « Investor responsibilities under international human rights standards : what potential in investment law ? » Doctoral thesis, 2008. http://hdl.handle.net/1814/13584.
Texte intégralMARCACCI, Antonio. « Protecting investors in financial times : the design and functioning of the legal protection of retail investors ». Doctoral thesis, 2013. http://hdl.handle.net/1814/28043.
Texte intégralExamining Board: Professor Hans-Wolfgang Micklitz, European University Institute (EUI Supervisor); Professor Giorgio Monti, European University Institute; Professor Mads Andenæs, Universiteteti Oslo; Professor Jan Wouters, Katholieke Universiteit Leuven.
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis studies and analyzes the current paradigm governing the legal protection of retail investors in the United States and the European Union, by framing both of the legal systems within the transnational financial regulatory arena. In order to do so, the thesis carries out an evolutionary analysis of the European and American statutes dealing with financial markets regulation and gives an account, also grounded on the previous professional experience of the author, concerning the relationship between a retail investor and an investment services provider. It, then, examines whether and how far the US and EU legal systems either are affected by or affect transnational financial regulation, namely those (soft-law) rules adopted by the International Organization of Securities Commissions IOSCO, in particular as regards the protection of retail investors. Subsequently, the thesis describes the Organization’s governance structure, the decision-making process, the content of its financial rules and how far these are implemented into national domestic legislation. The third and last part of the thesis gives an analysis of the different legal tools provided by the European and American systems for public and collective private enforcement mechanisms, with the purpose to check whether a set of tools is preferred over the other (private VS public), and how far retail investors have the chance to concretely protect their rights. At the end, an assessment will be provided regarding the workability of the current paradigm from the point of view of retail investors.
KUBE, Vivian. « The EU's human rights obligations towards the wider world and the international investment regime : making the promise enforceable ». Doctoral thesis, 2018. http://hdl.handle.net/1814/51325.
Texte intégralExamining Board: Professor Marise Cremona, European University Institute (Supervisor); Professor Joanne Scott, European University Institute; Professor Olivier De Schutter, University of Louvain; Professor Markus Krajewski, University of Erlangen-Nürnberg
This thesis uses the case of the international investment regime to demonstrate how the human rights framework that governs EU external relations can be operationalized in the realm of international economic law making. The first part of the thesis outlines the legal foundations for the EU to become a shaper of the international investment regime. These legal foundations are firstly found in the unique human rights framework consisting of human rights as a general principle and objective, the EU Charter of Fundamental Rights and international human rights law and secondly in the international investment competence of the EU. The second part of the thesis demonstrates the inaccessibility of the current international investment regime for human rights interests and shows that recent EU reforms fail to address the major inequalities of rights protection inherent in the investment regime. This regulatory tilt is however difficult to uphold in light of the normative framework established by the first part. The third part analyses two mechanisms, which were developed in the trade context: Ex-ante human rights impact assessments for EU trade and investment agreements and civil society monitoring bodies of EU trade and sustainable development chapters. In examining these mechanisms, this part explores the question of whether they could work towards mitigating the inequalities of rights protection. The potential of these mechanisms lies in their capacities to ensure a comprehensive assessment of policy impacts as well as to empower traditionally marginalized rights-holders to participate in the making, implementation and contestation of the international investment regime. These two methods – comprehensive assessment of policy impacts and empowerment of rights-holders – are embedded in other EU structural principles and the international human rights discourse and would, so this part argues, enable the EU to discharge its human rights obligations. To seize this potential, substantial reforms and a shift of conceptions are however still necessary. This part also analyses what parameters need to be changed in order to utilize these mechanisms for building sustainable institutions that enable marginalized local communities to inject their interests into the design and implementation of international investment regulations. Next to providing concrete proposals, this thesis therefore also demonstrates in a generalizable manner how the broad constitutional human rights mandate can gain precise shape and be broken down into clear benchmarks to which EU international economic law making can be held accountable to.
Chapter 1 'Human rights as a framework for foreign policies' draws upon an earlier version published as an article 'Human rights law in international investment arbitration' (2016) in the journal 'Asian Journal of WTO and International Health Law and Policy'
Chapter 3 'The European Union's external human rights commitment : what is the legal value of Article 21 TEU?' draws upon an earlier version published as EUI LAW WP 2016/10
DIMOPOULOS, Angelos. « Regulation of foreign investment in EU external relations law ». Doctoral thesis, 2010. http://hdl.handle.net/1814/14518.
Texte intégralExamining Board: Professor Marise Cremona, European University Institute; Professor Ernst Ulrich Petersmann, European University Institute; Professor Eileen Denza, University College London; Professor Markus Krajewski, University of Potsdam
PDF of thesis uploaded from the Library digital archive of EUI PhD theses